Columbus Company provides the following ABC costing information:

Activities	Total Costs	Activity dash cost drivers
Labor	$ 336 comma 000$336,000	8 comma 0008,000 hours
Gas	$ 30 comma 000$30,000	3 comma 0003,000 gallons
Invoices	$ 56 comma 000$56,000	3 comma 5003,500 invoices
Total costs	$ 422 comma 000$422,000

The above activities used by their three departments are:

	Lawn Department	Bush Department	Plowing Department
Labor	2 comma 9002,900 hours	1 comma 3001,300 hours	3 comma 8003,800 hours
Gas	1 comma 7001,700 gallons	1 comma 0001,000 gallons	300300 gallons
Invoices	1 comma 1001,100 invoices	300300 invoices	2 comma 1002,100 invoices

How much of the total cost will be assigned to the Plowing Department?

A) 422,000 B) 196,200 C) 156,400 D) 140,667